Martin Benson, Partner, Baker Tilly, discusses the ongoing saga of tax and NIC harmonisation
A selection of items from the corporate section of Ernst & Young's 2005 Budget Alert make it clear that the emphasis this year was strongly on combating avoidance, both real and perceived
David Pett of the Pinsent Masons Share Plans team looks at some issues currently of interest to share plan practitioners
Jeremy Edwards of Baker & McKenzie's London Employee Benefits Group analyses the impact that human rights law has on National Insurance contributions
Samantha Mann, Policy & Research Officer for the Institute of Payroll and Pensions Management, considers some of the practical problems faced by payroll departments when dealing with NICs
Conrad Young, head of corporate tax compliance and reporting at Deloitte, discusses how a business can achieve advantages by making better use of the data captured in the course of tax compliance
Graham Airs, Slaughter and May, discusses the provisions of the directive amending the 'Mergers Directive' which will apply to European companies from January 2006 and otherwise from January 2007
Mark Baldwin, Tax Partner, Macfarlanes, discusses the recent announcement from the Inland Revenue which will have a significant impact on private equity debt
Gregg D Lemein, Stewart R Lipeles, John D McDonald and Jefferson VanderWolk, Partners, Baker & McKenzie, write on the new US legislation on tax-advantaged repatriation of foreign earnings
David Blumenthal, Partner, Dewey Ballantine, reports on Tolley's Tax Planning for Company Reorganisations conference, held in November 2004